2015 (12) TMI 740

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....a Dwivedi, Adv., Ms. Sunita Rani Singh, Adv., Mr. Ritesh Kumar, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. S.K. Bagaria, Sr. Adv., Mr. Sandeep Narain, Adv., Mr. M.H. Patel, Adv. And M/s. S. Narain & Co. ORDER The nature of order which we propose to pass does not call for recording the factual matrix in detail. Suffice it to state that four show cause notices covering per....

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....e respondent/assessee is manufacturing various kinds of goods, show cause notices were confined to one product only viz. 'Camphor'. The assessee denied that such persons were related persons. The contention of the assessee was not accepted and the demand made in the show cause notices was confirmed by the Commissioner vide his Order-in-Original dated 30.03.2006. Among others, one M/s. Roya....

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....tute the excisable value of the goods sold by the assessee inasmuch as that was the price at which M/s. Royal Chemicals sold the goods for the period 2001-2002 which was much prior to the period in dispute. It was also pointed out that though the show cause notices pertain only to the product 'Camphor' while making the calculation in the Order-in-Original, the Commissioner included various....

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....ation for the purpose of arriving at transaction value shall be the price at which the goods were sold by such parties in the months in question to which show cause notices pertain to. 3). Further the computation shall confine only to the product 'Camphor'. We may also record the submission of Mr. Bagaria that while arriving at transaction value, the benefit of deduction on the....